C棉业有限公司财务困境问题研究

发布时间：2019-04-22 19:50

【摘要】：近年来经济形势下滑,许多行业都受到了影响。由于棉花原料的价格一直呈下降趋势,收购成本偏高,使得部分棉花加工企业出现了财务困境问题。C棉业有限公司就陷入了这样的财务困境。财务困境也称为财务危机,公司倒闭是它最坏的情形。它在我国财经领域和企业管理中都是备受关注的。企业的成长发展过程中,管理者重大的行为、决策都会反映在财务状况上,若决策不当则会使企业陷入财务困境。财务困境是随着企业外部和内部某些因素影响慢慢形成并恶化的,不是突然发生的。当企业刚开始陷入财务困境时,应该意识到该情形,找到形成的原因,用合理的对策将问题解决。财务困境的成因分析及解决措施的研究不仅对学术界有较强的学术价值,也对企业的经营具有重要的现实意义。本文首先通过文献检索的方法将国外与国内的学者关于财务困境的学术理论进行总结归纳,将检索到的文献分为财务困境的概念、成因和控制三个角度,并且分别进行分析;其次,本文结合了C棉业有限公司的案例对困境的定义简要阐释,以及对困境公司的总体特征进行了说明;对C棉业公司的外部环境、战略管理、以及会计报表三个角度深入的分析,得出C棉业公司财务困境的形成原因,主要包括外部经济波动因素、内部管理机制问题、企业融资渠道窄、资产结构不合理、成本控制的不足等问题;最后,本文从C棉业公司财务困境的案例中分析出一些改善措施以及对我国中小企业的财务困境防范的一些启示:风险在新发展中是始终存在的,处理措施不当企业将会陷入财务困境。然而,财务困境并不是绝境,它是可以防止和控制的。企业应该早早树立防范意识,结合企业自身的特点,建立起一套有效的财务困境防范措施体系以及化解对策,使财务困境转变为企业重生的转折点,促进其良性可持续发展。
[Abstract]:In recent years, the economic situation has declined, many industries have been affected. Because the price of cotton raw material has been on the downward trend and the purchase cost is on the high side, some cotton processing enterprises have appeared financial distress, and C Cotton Co., Ltd. has fallen into such a financial predicament. Financial distress is also known as a financial crisis, and the collapse of a company is its worst-case scenario. It is of great concern in the field of finance and economics and enterprise management in our country. In the process of enterprise growth and development, managers' important behavior, decision-making will be reflected in the financial situation, if the wrong decision-making will make the enterprise into financial distress. Financial distress is slowly formed and worsened with the influence of external and internal factors, not sudden occurrence. When enterprises begin to fall into financial distress, they should be aware of the situation, find out the cause of formation, and solve the problem with reasonable countermeasures. The analysis of the causes of financial distress and the research on the solutions are not only of great academic value to the academic circles, but also of great practical significance to the management of enterprises. Firstly, this paper summarizes the academic theories of foreign and domestic scholars on financial distress through the method of literature retrieval, and divides the retrieved documents into three angles: the concept of financial distress, the cause of formation and the control, and analyzes it separately. Secondly, based on the case of C Cotton Co., Ltd., this paper briefly explains the definition of dilemma, and explains the general characteristics of the company in distress. Based on the in-depth analysis of the external environment, strategic management and accounting statements of C Cotton Company, the causes of the financial distress of C Cotton Company are drawn, including external economic fluctuation factors, internal management mechanism, and so on. The enterprise financing channel is narrow, the asset structure is unreasonable, the cost control is insufficient and so on. Finally, this paper analyzes some improvement measures from the case of C cotton company's financial distress and some enlightenments to the financial distress prevention of small and medium-sized enterprises in our country: risk always exists in the new development, Improper measures will lead to financial difficulties for enterprises. However, financial distress is not hopeless, it can be prevented and controlled. Enterprises should set up the consciousness of prevention early, combine the characteristics of enterprises, set up an effective system of financial distress prevention measures and counter-measures, make the financial distress turn into a turning point of enterprise's rebirth, and promote its benign and sustainable development.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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